Joint Circular No. 90/2008/TTLT-BTC-BLDTBXH guiding the management and use of funds for the Project to Enhance Vocational Training Capacity under the National Target Program on Education and Training until 2010.

JOINT CIRCULAR

Guidelines for Managing and Using Project Funds to Enhance Vocational Training Capacity under the National Target Program on Education and Training until 2010

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decision No. 07/2008/QĐ-TTg dated January 10, 2008, of the Government Chairman approving the National Target Program on Education and Training until 2010;

The Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs hereby issue guidelines for managing and using funds to implement the Project to enhance vocational training capacity under the National Target Program on Education and Training until 2010 as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. The subjects to which this Circular applies are agencies and units utilizing state budget-funded public expenditure sources to implement the Project to enhance vocational training capacity under the National Target Program on Education and Training until 2010 (hereinafter referred to as the Project).

In cases where the Project utilizes investment development capital or non-repayable aid capital, implementation shall be carried out in accordance with current State regulations and specific guidance provided by the donor for these sources of capital.

Article 2. Principles of Budget Allocation:

a) Expenditure for construction of physical infrastructure and procurement of equipment must be approved by the Heads of Ministries, Sectoral Agencies, and Central Agencies for agencies and units implementing the Project under central management; and by the Chairmen of Provincial People's Committees (hereinafter referred to as provincial level) for agencies and units implementing the Project under local management.

b) Priority shall be given to three schools aiming to reach regional standards by 2010, key schools, vocational training centers receiving concentrated investment according to the decision of the Minister of Labor, Invalids and Social Affairs; vocational training facilities in difficult provinces; the Northwest, Central Highlands, Southwest regions, and districts with poverty rates exceeding 50%.

c) Annual budget allocation for vocational training facilities shall be based on the actual implementation of the Project in the previous year and the requirements of the planned tasks according to the objectives and contents of the Project approved in Decision No. 07/2008/QĐ-TTg dated January 10, 2008, of the Government Chairman regarding the approval of the National Target Program on Education and Training until 2010, and the guidance of the Ministry of Labor, Invalids and Social Affairs. Specific allocation levels for vocational training facilities shall be determined by the Ministers, Heads of Central Ministries and Sectors, and Chairmen of Provincial People's Committees according to the decentralization provisions of the current State Budget Law.

Article 3. In addition to central government project funds, cities directly under the Central Government may proactively allocate other sources of funding, particularly socialized capital, to implement the Project; organize integration with programs in their respective areas to achieve efficient use of funds.

Article 4. Units directly utilizing Project funds shall be responsible for managing and using such funds for their intended purposes, for the designated beneficiaries, and effectively.

II. ESTABLISHMENT, ALLOCATION, MANAGEMENT, USE AND SETTLEMENT OF PROJECT FUNDS FOR ENHANCING VOCATIONAL TRAINING CAPACITY

The establishment, allocation, determination of budget estimates, management, use, and settlement of Project funds shall be carried out in accordance with the State Budget Law and guiding documents thereof, regulations on managing and operating National Target Programs, and the provisions of this Circular; specifically as follows:

1. Preparation of budget estimates:

Annually, based on the Ministry of Finance’s and the Ministry of Planning and Investment’s guidelines for preparing budget estimates, the provisions on content and expenditure levels in this Circular, relevant ministries, central agencies, and provincial people's committees shall prepare annual plan budgets, ensuring they align with the needs and capabilities of central ministries, agencies, and localities, and submit them to the Ministry of Labor, Invalids and Social Affairs for consolidation and submission to the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Education and Training.

Article 2. Allocation and Assignment of Budget Estimates:

- Based on the total annual Project funds allocated by the competent authority, the Ministry of Labor, Invalids and Social Affairs shall take the lead, in coordination with the Ministry of Finance and the Ministry of Planning and Investment, to unify the allocation plan for Project funds among central ministries, sectors, agencies, and provinces/cities directly under the Central Government according to the Project's objectives and content that have been approved.

- Central Ministries and Agencies: Based on the budget estimates assigned by the competent authority, they shall implement the allocation and assignment of budget estimates to subordinate units in accordance with regulations, ensuring the correct target, tasks, and objectives of the Project. The results of the allocation shall be submitted to the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment no later than five days from the date of signing the allocation decision to monitor the implementation of the Project.

- Provinces/Cities Directly Under the Central Government: Based on the annual Project fund budget estimates announced in the section "supplementary budget allocations from the central government to local budgets"; the local budget balancing capability, the Ministry of Labor, Invalids and Social Affairs' guidance on Project professional indicators, and the provisions of this Circular, the Department of Labor, Invalids and Social Affairs shall take the lead, coordinating with the Department of Finance and the Department of Planning and Investment, to develop criteria and plans for allocating Project funds to agencies and units, to be submitted to the Provincial People's Committee for the Provincial People's Council to decide. The Provincial People's Committee shall consolidate the results of the allocation and assignment of Project budget estimates and submit them to the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment no later than five days from the date of signing the budget estimate assignment decision to monitor the implementation of the Project.

Article 3. Compliance with Budget Estimates:

- Based on the Project expenditure budget estimates assigned by the competent authority, units shall withdraw budget estimates at the State Treasury where the unit conducts transactions.

- The State Treasury shall control, disburse, and settle payments for the Project in accordance with current regulations on the management, disbursement, and settlement of state budget expenditures through the State Treasury; current expenditure regulations, and the provisions of this Circular.

Article 4. Accounting and Settlement:

- The agencies and units directly using the budget of the Project shall be responsible for opening accounting books to record, account for, and settle the actual expenses for implementing the contents of the Project according to chapters, types, clauses, and national target program codes in the State Budget Catalogue in accordance with the provisions of the State Budget Law, the Accounting Law, and guiding documents; implement internal expenditure control regulations as currently prescribed.

- For activities of the Project carried out by agencies and units through signing contracts with the Project's leading agency, the vouchers serving as the basis for settlement and finalization shall be kept at the Project's leading agency, including: the task implementation contract signed between the leading agency and the executing agency, unit, or organization (accompanied by the detailed budget approved by the Project's leading agency), the completion report, the contract termination report, payment authorization or payment voucher, and other relevant documents (if any). Specific invoices and expenditure vouchers shall be stored by the agencies and units directly implementing the Project in accordance with current regulations.

5. Reporting and inspection regime:

5.1. Reporting regime:

- Every six months and annually, the Ministries, sectors, central agencies, and provincial People's Committees shall be responsible for reporting on the results of implementing the Project according to current regulations and the guidance of this Circular to the Ministry of Labor, Invalids, and Social Affairs. Six-month reports shall be submitted no later than 25 days from the end of the six-month period; annual reports shall be submitted no later than 45 days from the end of the year.

- The Ministry of Labor, Invalids, and Social Affairs shall consolidate the reports from the Ministries, central agencies, and localities and submit them to the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Education and Training according to current regulations.

In cases where Ministries, sectors, central agencies, and localities fail to comply with the reporting regime, the central and local labor and social affairs authorities have the right to request the State Treasury to suspend the payment of Project funds until the reports are received.

- The State Treasury and the Departments of Finance of provinces and centrally-administered cities shall report the amount of funds paid to the Project according to Circular No. 86/2006/TT-BTC dated September 18, 2006, issued by the Ministry of Finance, guiding the management of supplementary funds with specific targets from the central budget for local budgets.

5.2. Inspection and supervision:

- Ministries, sectors, central agencies, and localities shall be responsible for supervising and inspecting the use of Project funds by subordinate units, ensuring that the funds are used for the correct beneficiaries, purposes, and levels of expenditure, and bearing responsibility for achieving the Project's objectives and tasks.

- The Ministry of Labor, Invalids, and Social Affairs shall take the lead and coordinate with the financial and planning and investment authorities at the same level to conduct regular and spot inspections; monitor and evaluate the implementation of tasks, objectives, and fund usage of the Project, ensuring proper management and use of Project funds in accordance with regulations.

- Conduct audits of all financial management activities of the Project in accordance with the State Audit Law.

In cases where agencies, units, and vocational training institutions allocate and use funds improperly, or fail to comply with the reporting regime, the Project's leading agency shall send a letter to the State Treasury where the unit has its transaction account requesting the suspension of payments, and simultaneously, depending on the severity of the violation, report to the competent authority for consideration to remove the entity from the list of Project implementers.

III. CONTENT AND EXPENSE LEVELS

1. General expense items and levels related to Project activities:

1.1. Expenses for scientific research activities aimed at supporting professional activities such as: developing occupational skill standards; test banks; framework programs, teaching programs, and textbooks; quality assessment standards for vocational training; monitoring and evaluation: the applicable content and expense levels are stipulated in Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the establishment and allocation of budget estimates for scientific and technological projects funded by the state budget.

1.2. Expenses for drafting outlines, comprehensive reports; creating survey forms, providing information, processing, and analyzing survey data: the applicable expense levels are stipulated in Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for surveys conducted from state budget sources.

1.3. Expenses for conferences, training sessions to implement tasks, and travel expenses within the scope of Project activities: the content and expense levels are implemented according to Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, regulating travel expenses and conference organization costs for state agencies and public service units, and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

1.4. Expenses for training and capacity building for civil servants are applied according to Circular No. 51/2008/TT-BTC dated June 6, 2008, issued by the Ministry of Finance, guiding the management and use of training and capacity-building funds for state civil servants. In cases where the convening agency is responsible for reimbursing travel expenses for trainees from Project funds, the trainees will not be reimbursed at their dispatching units.

1.5. Translation expenses: apply according to Decision No. 61/2006/QĐ-BTC dated November 2, 2006, issued by the Minister of Finance, regarding the issuance of certain cost standards applicable to projects and programs using official development assistance (ODA) funds.

1.6. Rental expenses for venues, machinery, and equipment: the expense level is based on the contract price and actual rental costs at the time of rental, suitable for each specific task, and decided by the head of the implementing unit.

1.7. Purchasing goods, materials, raw materials, and vocational training equipment shall be carried out in accordance with Circular No. 63/2007/TT-BTC dated June 15, 2007, and Circular No. 131/2007/TT-BTC dated November 5, 2007, amending and supplementing Circular No. 63/2007/TT-BTC of the Ministry of Finance, guiding the implementation of procurement bidding to maintain the regular operation of state agencies with state funds.

1.8. Expenditure on printing materials and purchasing office supplies (if necessary) for the Project: The level of expenditure shall be based on actual needs arising and decided by the head of the unit with supporting legal invoices and vouchers.

2. Special contents and levels of expenditure:

2.1. Investment in physical infrastructure and teaching equipment.

a) Expenditure to support the purchase of teaching equipment from the operating fund for vocational training facilities in accordance with point 1.7, clause 1, section III of this Circular.

b) Investments in constructing physical infrastructure:

- Vocational training facilities may use funds from the operating fund to repair, renovate, expand, and upgrade workshops within schools in cases where the existing infrastructure does not meet the requirements for installing purchased equipment, but the maximum amount shall not exceed 10% of the annual operating fund allocated to the Project.

- Priority will be given to supporting the construction of physical infrastructure, workshops, classrooms, dormitories for secondary vocational schools and vocational training centers in provinces that have recently been separated and those facing difficulties, based on the planning of vocational school networks as decided by the Minister of Labor, Invalids, and Social Affairs for ongoing project components.

- No operating funds shall be allocated for new construction projects of vocational training facilities. In cases where ministries, sectors, or localities have already used the operating fund in 2008 to construct new physical infrastructure according to the Project, they may use and settle accounts in accordance with Circular No. 27/2007/TT-BTC dated April 3, 2007, and Circular No. 130/2007/TT-BTC dated November 2, 2007, issued by the Ministry of Finance, which amends and supplements certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007, guiding the management, settlement, and investment capital and operating funds with investment characteristics from state budget sources.

From 2009, expenditures for new construction of physical infrastructure for vocational schools shall be arranged from development investment funds to implement. The procedures, formalities, management, use, and settlement of these funds shall comply with the laws on investment and construction management.

c) Provincial People's Committees shall be responsible for submitting to the People's Council at the same level to decide on the allocation of funds to implement the Project from the annual local government budget estimate together with targeted supplementary funds from the central budget aimed at enhancing the effectiveness of the Project.

2.2. Building national occupational skill standards:

a) The content of expenditure for building national occupational skill standards shall be carried out in accordance with the procedures stipulated in Decision No. 09/2008/QĐ-BLĐTBXH dated March 27, 2008, issued by the Minister of Labor, Invalids, and Social Affairs, promulgating principles and procedures for building and issuing national occupational skill standards.

b) Some specific items and levels of expenditure:

- Preparing job analysis sheets: VND 200,000 per job analysis sheet.

- Soliciting expert opinions on occupational analysis diagrams and lists of tasks according to different levels of proficiency: VND 200,000 per opinion document; regarding job analysis sheets and national occupational skill standards: VND 400,000 per opinion document.

- Compiling national occupational skill standards: VND 200,000 per standard implementation task.

- Reviewing to issue national occupational skill standards: VND 200,000 per standard implementation task.

- Hiring independent experts for review before issuing national occupational skill standards: VND 100,000 per standard implementation task.

This level and content of expenditure shall not apply to national occupational skill standards that have been built and funded from the Technical Education and Vocational Training Project financed by the Asian Development Bank (ADB).

2.3. Building a bank of examination questions for national skill certification; piloting the organization of skill assessment for some national occupations to perfect the process of organizing national skill assessment as decided by the competent authority:

Expenditure for building a bank of theoretical and practical examination questions, testing examination questions; piloting the organization of skill assessment in accordance with Circular No. 49/2007/TTLT/BTC-BGDĐT dated May 18, 2007, issued jointly by the Ministry of Finance and the Ministry of Education and Training, providing temporary guidelines on content, expenditure levels, financial management work for building a bank of multiple-choice questions, organizing general examinations, and preparing for participation in international and regional Olympic competitions.

Additionally, this Circular specifies some specific items and expenditure levels as follows:

- Analyzing job implementation standard sheets, determining necessary knowledge and skills to compile theoretical and practical test questions: VND 30,000 per job implementation standard.

- Compiling practical examination questions: VND 500,000 per examination question.

- Soliciting expert opinions on practical examination questions: VND 100,000 per examination question.

- Expenditure for reviewing practical examination questions: VND 100,000 per examination question.

2.4. Building a framework program for higher vocational college and intermediate vocational college levels:

2.4.1. Content of building, reviewing, and issuing framework programs for vocational training shall be implemented in accordance with Decision No. 58/2008/QĐ-BLĐTBXH dated June 9, 2008, issued by the Minister of Labor, Invalids, and Social Affairs, promulgating regulations on intermediate vocational college framework programs and higher vocational college framework programs. Some specific items and expenditure levels are as follows:

- Designing framework programs (FP) for vocational training:

+ Higher vocational college level: VND 25,000 per hour;

+ Intermediate vocational college level: VND 20,000 per hour;

- Expenditure for compiling FP for vocational training (compilation of course programs, mandatory and elective training modules):

+ Compiling course programs and training modules: higher vocational college level VND 75,000 per hour; intermediate vocational college level VND 70,000 per hour;

+ Editing and overall compilation: higher vocational college level VND 45,000 per hour; intermediate vocational college level VND 40,000 per hour;

+ Hiring expert consultants for guidance and supervision in designing FP: VND 10,000 per hour.

- Expenditure for reviewing and evaluating FP for vocational training: higher vocational college level VND 30,000 per hour; intermediate vocational college level VND 25,000 per hour;

2.4.2. The number of standard hours prescribed for each trade and each level of vocational training to organize the design, compilation, and review of vocational training curricula shall not exceed the number of hours specified in Decision No. 58/2008/QĐ-BLĐTBXH dated June 9, 2008, issued by the Minister of Labor, Invalids, and Social Affairs on the regulations regarding intermediate vocational training curricula and higher vocational training curricula.

2.4.3. For trades that do not have national occupational skill standards, when developing curricula, the contents and funding levels specified in Section 2, Part III of this Circular shall be applied to analyze the trade and work tasks to determine the occupational knowledge and skill standards as the basis for developing vocational training curricula.

2.4.4. Funding for revising and supplementing vocational training curricula shall not exceed 30% of the funding for newly developed curricula as stipulated above.

2.5. Support for the development of vocational training programs and teaching materials.

2.5.1. Development of vocational training programs.

- The maximum funding for designing, compiling, and reviewing vocational training programs shall be equal to 20% of the standard funding for designing occupational skill training curricula.

- In cases where the vocational training program has not been compiled in the occupational skill training curriculum, the funding shall be implemented according to the provisions of Point 2.4, Section III of this Circular.

2.5.2. Compilation of vocational teaching materials.

- Writing teaching materials: for higher vocational training at 70,000 VND per standard page; for intermediate vocational training at 65,000 VND per standard page.

- Editing and overall revision: for higher vocational training at 40,000 VND per standard page; for intermediate vocational training at 35,000 VND per standard page.

- Review and comment: for higher vocational training at 35,000 VND per standard page; for intermediate vocational training at 30,000 VND per standard page.

2.5.3. Funding for developing programs and compiling teaching materials for primary vocational training and regular vocational training: The maximum funding shall not exceed 70% of the funding for newly developing programs and compiling teaching materials as stipulated above.

2.6. Development of quality assessment standards systems for vocational training.

2.6.1. The content and funding for developing quality assessment standards systems for vocational training shall be applied according to Point 2.2, Section III of this Circular.

2.6.2. Funding for pilot implementation of quality assessment of vocational training at some vocational training institutions to serve as a basis for developing quality assessment standards systems. (The number of vocational training institutions for pilot quality assessment shall be decided by the Minister of Labor, Invalids, and Social Affairs based on actual requirements).

Some specific funding items and amounts:

- Funding for writing standard reports; assessment criterion reports; self-assessment reports; consolidated reports of the Assessment Team: 1,500,000 VND per report.

- Hiring experts to consult on quality assessment of vocational training: 800,000 VND per standard report.

- Funding for evaluating self-assessment reports: 200,000 VND per standard report.

- Funding for preparing reports and assessing evidence against assessment reports: 1,500,000 VND per standard report.

- Payment for the Assessment Team and the Self-Assessment Council of the school: the funding amount shall be applied according to the provisions of Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, jointly issued by the Ministry of Finance and the Ministry of Science and Technology.

- Hiring foreign experts to analyze and evaluate quality assessment results: depending on the necessity, relevant agencies and units shall submit to the competent authority for approval to invite foreign experts to join the assessment team. The payment for foreign experts shall be agreed upon by the agency or unit based on their budget allocation capacity. Depending on the requirements, necessity, and allocated budget, the Ministry of Labor, Invalids, and Social Affairs may consider organizing international bidding for quality assessment of vocational training according to current regulations to ensure economy and effectiveness.

The funding amounts specified in Points 2.2; 2.3; 2.4; 2.5; 2.6 of Section III of this Circular are the maximum funding amounts. Depending on the nature, complexity of the work, capabilities, and specific conditions of each unit, the heads of units and competent authorities shall decide the appropriate funding for each item of work.

2.7. Training and upgrading the qualifications of vocational teachers and managers, quality assessors, and national occupational skill evaluators.

2.7.1. Funding for training, upgrading, and training sessions for vocational teachers and managers shall be carried out according to Circular No. 16/2007/TTLT/BTC-BLĐTBXH dated March 8, 2007, jointly issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, guiding the management and use of funds for upgrading vocational teachers.

2.7.2. Funding for upgrading and training sessions for quality assessors and managers, and national occupational skill evaluators. The funding amount shall be applied according to the provisions of Point 1.4, Section III of this Circular.

2.7.3. Funding for overseas training and upgrading for vocational teachers and managers, quality assessors, and national occupational skill evaluators shall be decided by the competent authority. The content and funding amounts shall be implemented according to the provisions of Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, regulating travel expenses for officials and civil servants on short-term missions abroad.

2.7.4. Funding for developing training programs, teaching materials, and training documents for vocational teachers and managers, quality assessors, and national occupational skill evaluators; revising and supplementing existing training programs and teaching materials for vocational teachers to meet learning and teaching needs.

- The content and funding for developing training programs shall be carried out according to Point 2.5.1, Section III of this Circular.

- The content and funding for developing teaching materials and training documents shall be carried out according to Point 2.5.2, Section III of this Circular.

- The content and funding for revising and supplementing training programs and teaching materials for vocational teachers shall not exceed 30% of the funding for newly developing training programs and teaching materials.

2.7.5. Funding for developing vocational teacher education departments in some vocational colleges including funding for renovating, repairing, and upgrading facilities, purchasing equipment, and improving training capacity and quality carried out according to the provisions of Point 2.1, Section III of this Circular and other related provisions.

2.7.6. The construction of a system of data on teachers and vocational management staff shall be carried out in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance, guiding the level of expenditure for creating electronic information and other regulations regarding the establishment and management of state data systems.

2.8. Support for primary vocational training and regular vocational training:

2.8.1. Support for primary vocational training and regular vocational training under one year for rural workers and ethnic minority people shall be implemented in accordance with the provisions of Joint Circular No. 06/2006/TTLT-BTC-BLDTBXH dated January 19, 2006, issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs, guiding the implementation of policies to support short-term vocational training for rural workers and current regulations.

2.8.2. Support for primary vocational training and regular vocational training under one year for disabled persons shall be implemented in accordance with the provisions of Circular No. 19/2005/TTLT/BLDTBXH-BTC-BKHĐT dated March 19, 2005, issued by the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment, guiding the implementation of Decree No. 81/CP dated November 23, 1995, and Decree No. 116/2004/NĐ-CP dated April 23, 2004, amending and supplementing certain articles of Government Decree No. 81/CP detailing and guiding the implementation of certain provisions of the Labor Code concerning disabled laborers and current regulations.

Localities are responsible for organizing the integration of vocational training funds annually for target groups within various programs, objectives, projects, and other policies in the same locality.

2.9. Ordering vocational training:

- To be implemented in accordance with the provisions of Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister, promulgating the bidding, ordering, and assignment regulations for the provision of public services using state budget funds and related guiding documents.

- The unit price for ordered vocational training shall be determined by the Minister of Labor, Invalids and Social Affairs after consulting the Ministry of Finance, based on economic and technical norms; current cost norms issued by competent authorities; implementation timeframes; volume and quality of vocational training.

- The ordering vocational training contract must clearly reflect the specific bases for the results of the ordered vocational training contract signed, including quantitative and qualitative indicators for the number of students in ordered vocational training, unit price per student; completion time, responsibilities, and obligations between the ordering agency, provider, and other relevant contents consistent with legal provisions.

- Ordered vocational training must ensure that at least 90% of graduates find suitable employment within three months after graduation.

2.10. Expenditure for monitoring and evaluating the Project includes:

2.10.1. Establishing criteria for monitoring and evaluating the Project according to the Decision of the Minister of Labor, Invalids and Social Affairs.

2.10.2. Setting up methods for collecting and processing information, managing Project funds at provincial and central ministry levels.

2.10.3. Organizing inspections, monitoring, and evaluating the implementation of the Project at the central and provincial levels annually, mid-term, and final term.

2.10.4. Reporting, compiling, analyzing, and evaluating the implementation of Project targets, indicators, and contents; the management and use of Project funds at the central and provincial levels.

2.10.5. Enhancing capacity in planning, managing, implementing, and organizing the Project at all levels.

2.10.6. Developing Project management software. The content and level of expenditure shall be carried out in accordance with Clause 2.7.6 of Part III of this Circular.

Based on the current expenditure regime, ministries, sectors, central agencies, and People's Committees of provinces and centrally-administered cities shall decide on specific funding support levels for monitoring and evaluation activities for agencies and units implementing the Project in accordance with assigned tasks but not exceeding 1% of the allocated Project budget.

IV. IMPLEMENTATION

1. Ministries and Central Agencies;

- Direct subordinate agencies to implement Project contents within their functional and assigned tasks.

- Inspect, monitor, and evaluate the implementation of Project contents, report implementation status to the Ministry of Labor, Invalids and Social Affairs.

2. Provincial People's Committees and centrally governed city People's Committees:

- Direct the organization to implement the Project at the local level based on the Project approved by the Prime Minister and guiding documents from ministries and sectors.

- Direct functional agencies to guide the implementation of Project contents, manage, and use the central budget allocation in accordance with regulations.

- Direct functional agencies to carry out inspections, monitoring, evaluation, and reporting on the implementation of Project contents at the local level.

V. IMPLEMENTATION PROVISIONS

This Circular takes effect fifteen days from the date of publication in the Official Gazette and replaces Joint Circular No. 92/2003/TTLT-BTC-LDTBXH dated September 25, 2003, issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs, guiding financial management for the Project to enhance vocational training capacity under the National Target Program on Education and Training.

During implementation, if there are difficulties, please reflect them to the relevant ministries for study and resolution./.